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Section 194
Disposition versions
194. The following are zero-rated supplies:
(1) a supply of a passenger transportation service that is provided to an individual or a group of individuals and that is part of a continuous journey of the individual or group where
(a) the origin, termination or stopover forming part of the continuous journey is outside Canada; or
(b) (subparagraph repealed);
(c) the origin of the continuous journey is in Québec, its termination is in Canada but outside Québec and, at the time the journey begins, the individual or group is scheduled to disembark a conveyance used for the provision of the service in a place outside Canada to transfer to another conveyance used for the provision of the service;
(d) (subparagraph repealed);
(2) a supply of any of the following services made by a person in connection with the supply by that person of a passenger transportation service included in paragraph 1:
(a) a service of transporting an individual’s baggage, and
(b) a service of supervising an unaccompanied child;
(3) (paragraph repealed);
(4) a supply by a person of a service of issuing, delivering, amending, replacing or cancelling a ticket, voucher or reservation for a supply by that person of a passenger transportation service that would, if it were completed in accordance with the agreement for that supply, be included in paragraph 1;
(5) a supply to a person of a service of acting as a mandatary in making a supply on behalf of that person of a service that would, if it were completed in accordance with the agreement for that supply, be included in paragraph 1.
194. The following are zero-rated supplies:
(1) a supply of a passenger transportation service that is provided to an individual or a group of individuals and that is part of a continuous journey of the individual or group where
(a) the origin, termination or stopover forming part of the continuous journey is outside Canada;
(b) (subparagraph repealed);
(c) the origin of the continuous journey is in Québec, its termination is in Canada but outside Québec and, at the time the journey begins, the individual or group is scheduled to disembark a conveyance used for the provision of the service in a place outside Canada to transfer to another conveyance used for the provision of the service; or
(d) the continuous journey begins at the Gatineau airport by an air transportation service and the termination of the journey is in Canada;
(2) a supply of any of the following services made by a person in connection with the supply by that person of a passenger transportation service included in paragraph 1:
(a) a service of transporting an individual’s baggage, and
(b) a service of supervising an unaccompanied child;
(3) (paragraph repealed);
(4) a supply by a person of a service of issuing, delivering, amending, replacing or cancelling a ticket, voucher or reservation for a supply by that person of a passenger transportation service that would, if it were completed in accordance with the agreement for that supply, be included in paragraph 1;
(5) a supply to a person of a service of acting as a mandatary in making a supply on behalf of that person of a service that would, if it were completed in accordance with the agreement for that supply, be included in paragraph 1.
194. The following are zero-rated supplies:
(1) a supply of a passenger transportation service that is provided to an individual or a group of individuals and that is part of a continuous journey of the individual or group where
(a) the origin, termination or stopover forming part of the continuous journey is outside Canada;
(b) (subparagraph repealed);
(c) the origin of the continuous journey is in Québec, its termination is in Canada but outside Québec and, at the time the journey begins, the individual or group is scheduled to disembark a conveyance used for the provision of the service in a place outside Canada to transfer to another conveyance used for the provision of the service; or
(d) the continuous journey begins at the Gatineau airport by an air transportation service and the termination of the journey is in Canada;
(2) a supply of a service of transporting an individual’s baggage in connection with a passenger transportation service that is described in paragraph 1 for consideration that is not included as part of the consideration for the passenger transportation service, where the supply is made by the supplier of the passenger transportation service; and
(3) (paragraph repealed).
194. The following are zero-rated supplies:
(1) a supply of a passenger transportation service that is provided to an individual or a group of individuals and that is part of a continuous journey of the individual or group where
(a) the origin, termination or stopover forming part of the continuous journey is outside Canada;
(b) the origin of the continuous journey is in Canada but outside Québec;
(c) the origin of the continuous journey is in Québec, its termination is in Canada but outside Québec and, at the time the journey begins, the individual or group is scheduled to disembark a conveyance used for the provision of the service in a place outside Canada to transfer to another conveyance used for the provision of the service; or
(d) the continuous journey begins at the Gatineau airport by an air transportation service and the termination of the journey is in Canada;
(2) a supply of a service of transporting an individual’s baggage in connection with a passenger transportation service that is described in paragraph 1 for consideration that is not included as part of the consideration for the passenger transportation service, where the supply is made by the supplier of the passenger transportation service; and
(3) a supply of corporeal movable property or a service made by a person, in the course of a business of making supplies of passenger transportation services, to an individual aboard an aircraft on a flight outside Québec, where the property is delivered, or the service is wholly provided, aboard the aircraft.
194. The following are zero-rated supplies:
(1) a supply of a passenger transportation service that is provided to an individual or a group of individuals and that is part of a continuous journey of the individual or group where
(a) the origin, termination or stopover forming part of the continuous journey is outside Canada;
(b) the origin of the continuous journey is in Canada but outside Québec; or
(c) the origin of the continuous journey is in Québec, its termination is in Canada but outside Québec and, at the time the journey begins, the individual or group is scheduled to disembark a conveyance used for the provision of the service in a place outside Canada to transfer to another conveyance used for the provision of the service;
(2) a supply of a service of transporting an individual’s baggage in connection with a passenger transportation service that is described in paragraph 1 for consideration that is not included as part of the consideration for the passenger transportation service, where the supply is made by the supplier of the passenger transportation service; and
(3) a supply of corporeal movable property or a service made by a person, in the course of a business of making supplies of passenger transportation services, to an individual aboard an aircraft on a flight outside Québec, where the property is delivered, or the service is wholly provided, aboard the aircraft.
